Non-manufacturing cost

Var 14%
Fix 7800

1) Revenue Budget Aug

Units 1100
Sales Price 240
Revenue 264000

2) Manufacturing Cost
Unit Rate Per/unit
DM 2 2 4
DL 3 7 21
Var OH 3 8 24
Fix OH 5 5400
54
3) Manufacuring Units
Sales 1100
Closing Stock 80 4320
OPeninStock 100
Manufacturing 1080

4) Direct Material
Manufacturing 2160
Closing Stock 480 960
Opening Stock 330
Purchase DM 2310
Purchase Cost 4620

5) Direct Labor
Units 1080
Hours 3
Total Hours 3240
Hour rate 7
DL Cost 22680

6) Manufacturing OH
Var OH 25920
Fix OH 5400
Total Man OH 31320

7) COGS
COGM 58320
Closing Stock 4320
Opening Stock 5400
COGS 59400
8) Non Manufacturing
Var 36960
Fix 7800
Total 44760

9) P&L
Sales 264000 100.0%
COGS 59400 22.5%
Gross Margin 204600 77.5%
Non Operating 44760 17.0%
Operating Profit 159840 60.5%